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105-464: The Southern Poverty Law Center ( SPLC ) is an American 501(c)(3) nonprofit legal advocacy organization specializing in civil rights and public interest litigation . Based in Montgomery, Alabama , it is known for its legal cases against white supremacist groups, for its classification of hate groups and other extremist organizations, and for promoting tolerance education programs. The SPLC

210-545: A safe harbor for the "substantial part" test, the United States Congress enacted §501(h), called the Conable election after its author, Representative Barber Conable . The section establishes limits based on operating budget that a charity can use to determine if it meets the substantial test. This changes the prohibition against direct intervention in partisan contests only for lobbying. The organization

315-517: A 'white-only' IKA function". Two members of the Klan started calling Gruver, a 16-year-old boy of Panamanian descent, a " spic ". Subsequently, the boy, (5 feet 3 inches (1.60 m) and weighing 150 pounds (68 kg)) was beaten and kicked by the Klansmen (one of whom was 6 feet 5 inches (1.96 m) and 300 pounds (140 kg)). As a result, the victim received "two cracked ribs,

420-429: A 501(c)(3) organization, a donor can consult the searchable online IRS list of charitable organizations to verify that the organization qualifies to receive tax-deductible charitable contributions. Consumers may file IRS Form 13909, with documentation, to complain about inappropriate or fraudulent (i.e., fundraising, political campaigning, lobbying) activities by any 501(c)(3) organization. Most 501(c)(3) must disclose

525-617: A Freedom of Information Act (FOIA) request to understand how immigration authorities' internal lists designating individuals from "special interest countries" may be used to stop innocent citizens and non-citizens for indiscriminate searches and questioning. Veena Dubal , a staff attorney at ALC in San Francisco stated that "the American public deserves to know what the policy is and how it is being used." Most recently in January 2012,

630-500: A Texas prison. The SPLC brought a civil suit on behalf of Billy Ray Johnson, a black, mentally disabled man, who was severely beaten by four white males in Texas and left bleeding in a ditch, suffering permanent injuries. In 2007, Johnson was awarded $ 9 million in damages by a Linden, Texas jury. At a criminal trial, the four men were convicted of assault and received sentences of 30 to 60 days in county jail. In November 2008,

735-698: A black U.S. Navy war veteran, was murdered by George Loeb, a member of the neo-Nazi "Church of the Creator" (now called the Creativity Movement ). SPLC represented the victim's family in a civil case and won a judgment of $ 1 million from the church in March 1994. The church transferred ownership to William Pierce , head of the National Alliance , to avoid paying money to Mansfield's heirs. The SPLC filed suit against Pierce for his role in

840-506: A broken left forearm, multiple cuts and bruises and jaw injuries requiring extensive dental repair." In a related criminal case in February 2007, Jarred Hensley and Andrew Watkins were sentenced to three years in prison for beating Gruver. On November 14, 2008, an all-white jury of seven men and seven women awarded $ 1.5 million in compensatory damages and $ 1 million in punitive damages to the plaintiff against Ron Edwards, Imperial Wizard of

945-509: A candidate in some manner, or (c) favor a candidate or group of candidates, constitute prohibited participation or intervention. Since section 501(c)(3)'s political-activity prohibition was enacted, "commentators and litigants have challenged the provision on numerous constitutional grounds", such as freedom of speech , vagueness , and equal protection and selective prosecution. Historically, Supreme Court decisions, such as Regan v. Taxation with Representation of Washington , suggested that

1050-623: A charity without such status, and individual donors often do not donate to such a charity due to the unavailability of tax deduction for contributions. The two exempt classifications of 501(c)(3) organizations are as follows: The basic requirement of obtaining tax-exempt status is that the organization is specifically limited in powers to purposes that the IRS classifies as tax-exempt purposes. Unlike for-profit corporations that benefit from broad and general purposes, non-profit organizations need to be limited in powers to function with tax-exempt status, but

1155-595: A choice between two sets of rules establishing an upper bound for their lobbying activities. Section 501(c)(3) organizations risk loss of their tax-exempt status if these rules are violated. An organization that loses its 501(c)(3) status due to being engaged in political activities cannot subsequently qualify for 501(c)(3) status. Churches must meet specific requirements to obtain and maintain tax-exempt status; these are outlined in "IRS Publication 1828: Tax Guide for Churches and Religious Organizations". This guide outlines activities allowed and not allowed by churches under

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1260-544: A church's principal means of accomplishing its religious purposes must be to assemble regularly a group of individuals related by common worship and faith." The United States Tax Court has stated that, while a church can certainly broadcast its religious services by radio, radio broadcasts themselves do not constitute a congregation unless there is a group of people physically attending those religious services. A church can conduct worship services in various specific locations rather than in one official location. A church may have

1365-438: A class-action lawsuit in the U.S. District Court for Northern Alabama against HB 56, claiming that the recently passed HB 56 "endangers public safety, invites the racial profiling of Latinos, Asians and others who appear foreign to an officer, and interferes with federal law." The lawsuit charges that HB 56 is unconstitutional in that it unlawfully interferes with federal power and authority over immigration matters, in violation of

1470-775: A court monitor conducted regular reviews of conditions at the facility. 501(c)(3) organization 501(c)(3) tax-exemptions apply to entities that are organized and operated exclusively for religious , charitable , scientific , literary or educational purposes, for testing for public safety , to foster national or international amateur sports competition, or for the prevention of cruelty to children or animals . 501(c)(3) exemption applies also for any non-incorporated community chest , fund, cooperating association or foundation organized and operated exclusively for those purposes. There are also supporting organizations—often referred to in shorthand form as "Friends of" organizations. 26 U.S.C.   § 170 provides

1575-503: A deduction for federal income tax purposes, for some donors who make charitable contributions to most types of 501(c)(3) organizations, among others. Regulations specify which such deductions must be verifiable to be allowed (e.g., receipts for donations of $ 250 or more). Due to the tax deductions associated with donations, loss of 501(c)(3) status can be highly challenging if not fatal to a charity's continued operation, as many foundations and corporate matching funds do not grant funds to

1680-558: A determination letter. A nonprofit organization that did so prior to that date could still be subject to challenge of its status by the Internal Revenue Service. Individuals may take a tax deduction on a charitable gift to a 501(c)(3) organization that is organized and operated exclusively for religious, charitable, scientific, literary or educational purposes, or to foster national or international amateur sports competition (but only if no part of its activities involve

1785-756: A display of the Ten Commandments in the rotunda of the Alabama Judicial Building . Moore, who had final authority over what decorations were to be placed in the Alabama State Judicial Building's Rotunda, had installed a 5,280 pound (2,400 kg) granite block, three feet wide by three feet deep by four feet tall, of the Ten Commandments late at night without the knowledge of any other court justice. After defying several court rulings, Moore

1890-411: A foreign subsidiary to facilitate charitable work in a foreign country, then donors' contributions to the 501(c)(3) organization are tax-deductible even if intended to fund the foreign charitable activities. If a foreign organization sets up a 501(c)(3) organization for the sole purpose of raising funds for the foreign organization, and the 501(c)(3) organization sends substantially all contributions to

1995-489: A former chief of staff for former first lady Michelle Obama , to review and investigate any issues with the organization's workplace environment related to Dees' firing. The SPLC's activities, including litigation, are supported by fundraising efforts, and it does not accept any fees or share in legal judgments awarded to clients it represents in court. Starting in 1974, the SPLC set aside money for its endowment stating that it

2100-470: A full range of employment issues, including wrongful termination, employment discrimination, workplace safety, workers' compensation, wage and hour issues, and retaliation. The clinic also provides legal representation to workers with administrative wage and hour claims and limited unemployment insurance appeals. Within the first six months of providing these services, the Caucus helped workers recover more than

2205-644: A group of civil rights marchers. There were a hundred Klan members carrying "bats, ax handles and guns". A black woman, Bernice Brown, was shot and other marchers were violently attacked. In Brown v. Invisible Empire, Knights of the Ku Klux Klan , filed in 1980 in the USDC Northern District of Alabama, the SPLC sued the Invisible Empire, Knights of the Ku Klux Klan on behalf of plaintiffs, Brown and other black marchers. The civil suit

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2310-444: A limited amount of lobbying to influence legislation. Although the law states that "no substantial part" of a public charity's activities can go to lobbying, charities with large budgets may lawfully expend a million dollars (under the "expenditure" test) or more (under the "substantial part" test) per year on lobbying. The Internal Revenue Service has never defined the term "substantial part" with respect to lobbying. To establish

2415-783: A manner consistent with a particular religion's religious beliefs does not qualify as a tax-exempt church. Organizations described in section 501(c)(3) are prohibited from conducting political campaign activities to intervene in elections to public office. The Internal Revenue Service website elaborates on this prohibition: Under the Internal Revenue Code, all section 501(c)(3) organizations are absolutely prohibited from directly or indirectly participating in, or intervening in, any political campaign on behalf of (or in opposition to) any candidate for elective public office. Contributions to political campaign funds or public statements of position (verbal or written) made on behalf of

2520-973: A nationwide campaign of assassinations and bombings targeting Morris Dees and his Southern Poverty Law Center in Alabama as well as the Simon Wiesenthal Center in Los Angeles, the Anti-Defamation League in New York, an undisclosed federal judge in Illinois and a black radio show host in Missouri. The Southern Poverty Law Center has initiated a number of civil cases seeking injunctive relief and monetary awards on behalf of its clients. The SPLC has said it does not accept any portion of monetary judgments. An early SPLC case

2625-567: A new generation of civil rights leaders." In April 2011, ALC formally re-launched its Employment and Labor Program, which had been on hiatus since 2007. The program continues the Caucus' long history and commitment to fighting on behalf of low-wage immigrant workers. A key component of the Asian Law Caucus' Employment and Labor Program is its semi-monthly workers' rights clinics. Caucus staff and volunteers provide free legal counseling and referrals to low income and other workers on

2730-442: A new headquarters building from 1999 to 2001. In 1984, Morris Dees became an assassination target of The Order , a revolutionary white supremacist group. By 2007, according to Dees, more than 30 people had been jailed in connection with plots to kill him or to blow up SPLC offices. In 1995, four men were indicted for planning to blow up the SPLC headquarters. In May 1998, three white supremacists were arrested for allegedly planning

2835-467: A non-partisan manner do not constitute prohibited political campaign activity. In addition, other activities intended to encourage people to participate in the electoral process, such as voter registration and get-out-the-vote drives, would not be prohibited political campaign activity if conducted in a non-partisan manner. On the other hand, voter education or registration activities with evidence of bias that (a) favor one candidate over another, (b) oppose

2940-414: A non-profit corporation is by default not limited in powers until it specifically limits itself in the articles of incorporation or nonprofit corporate bylaws. This limiting of the powers is crucial to obtaining tax exempt status with the IRS and then on the state level. Organizations acquire 501(c)(3) tax exemption by filing IRS Form 1023 . As of 2006 , the form must be accompanied by an $ 850 filing fee if

3045-746: A preliminary injunction against the Klan, requiring them to cease intimidating, threatening, or harassing the Vietnamese. McDonald eventually found the TER and Beam liable for tortious interference , violations of the Sherman Antitrust Act , and of various civil rights statutes and thus permanently enjoined them against violence, threatening behavior, and other harassment of the Vietnamese shrimpers. The SPLC also uncovered an obscure Texas law "that forbade private armies in that state". McDonald found that Beam's organization violated it and hence ordered

3150-678: A quarter million dollars in back wages and settlements, not including unemployment benefits won. One of the Asian Law Caucus's major developments in 2011 was the transition of the Juvenile Justice and Education Project to the Criminal Justice Reform Program (CJR). The renamed program continues the charge begun in 2006 to bring legal resources to Asian immigrant families with youth in the juvenile justice system. The Criminal Justice Reform Program broadens "[ALC's] goal to address criminal justice concerns in

3255-442: A significant number of people associate themselves with the church on a regular basis, even if the church does not have a traditional established list of individual members. In order to qualify as a tax-exempt church, church activities must be a significant part of the organization's operations. An organization whose operations include a substantial nonexempt commercial purposes, such as operating restaurants and grocery stores in

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3360-498: A three-year period beginning with the due date of the return, including any extension of time for filing. The Internal Revenue Service provides information about specific 501(c)(3) organizations through its Tax Exempt Organization Search online. A private nonprofit organization, GuideStar , provides information on 501(c)(3) organizations. ProPublica's Nonprofit Explorer provides copies of each organization's Form 990 and, for some organizations, audited financial statements. Open990

3465-557: Is a searchable database of information about organizations over time. WikiCharities, is a nonprofit database of nonprofits and charities by name, location, and topic, that allows each organization to report its financials, leadership, contacts, and other activities. Section 501(c)(3) organizations are prohibited from supporting political candidates, as a result of the Johnson Amendment enacted in 1954. Section 501(c)(3) organizations are subject to limits on lobbying , having

3570-434: Is allowed to award grants to foreign charitable organizations if the grants are intended for charitable purposes and the grant funds are subject to the 501(c)(3) organization's control. Additional procedures are required of 501(c)(3) organizations that are private foundations . Donors' contributions to a 501(c)(3) organization are tax-deductible only if the contribution is for the use of the 501(c)(3) organization, and that

3675-506: Is now presumed in compliance with the substantiality test if they work within the limits. The Conable election requires a charity to file a declaration with the IRS and file a functional distribution of funds spreadsheet with their Form 990. IRS form 5768 is required to make the Conable election. A 501(c)(3) organization is allowed to conduct some or all of its charitable activities outside the United States. A 501(c)(3) organization

3780-752: Is the affiliation brand adopted by the Asian Law Caucus and its three affiliated civil rights organizations across the nation: Asian Pacific American Legal Center (APALC) in Los Angeles, CA; Asian American Institute (AAI) in Chicago, Illinois; and Asian American Justice Center (AAJC) in Washington, D.C.. The affiliation is being implemented in phases with the current phase at formalizing a national voice and contribution to cross-over work —like local and federal work on immigration or voting rights —while each affiliate organization remaining lead AAPI civil rights organizations in their respective locales. The mission of

3885-588: Is the oldest legal organization focused on the Asian-Pacific American community in the United States and takes on the roles of both a traditional legal services provider and a civil rights organization. As a founding affiliate of the Asian American Center for Advancing Justice, ALC also helps to set national policies in affirmative action, voting rights , census, and language rights. The Asian American Center for Advancing Justice

3990-548: The Charity Accountability section of the Better Business Bureau. In July 1983, the SPLC headquarters was firebombed , destroying the building and records. In February 1985, Klansmen Joe M. Garner and Roy T. Downs Jr., along with Klan sympathizer Charles Bailey, pleaded guilty to conspiring to intimidate, oppress and threaten members of black organizations represented by SPLC. The SPLC built

4095-1103: The GuideStar Gold Seal of Transparency, which is given to organizations that voluntarily share their financials and "highlight their commitment to inclusivity to gain funders' trust and support." SPLC previously earned GuideStar's Platinum Seal of Transparency, but did not retain it. In 2023, CharityWatch initially gave SPLC a grade of B based on its 2021 financials. CharityWatch, however, downgrades all charities that "hoard" donations, which per CharityWatch's definition occurs whenever "a charity's available assets in reserve exceeds three years' worth its annual budget." In particular, CharityWatch automatically "downgrades to an F rating any charity holding available assets in reserve equal to 5 years or more of its annual budget." In accordance with this policy, on 3 February 2023 CharityWatch downgraded SPLC from B to F because it had 7.3 years of available assets in reserve, it spent 68% of its funds on programs, and it cost $ 20 to raise $ 100. The SPLC declined to submit information or be evaluated by

4200-569: The Montgomery Advertiser , the SPLC had received "significant financial support" with revenues almost "$ 122 million and total assets of $ 492.3 million", as of September 30, 2018. For the fiscal year ending October 31, 2021, SPLC reported revenue of $ 133 million and total assets of $ 801 million, including $ 770 million in investments. Prior to his departure in 2019, Dees' "role at the Center was focused on 'donor relations' and "expanding

4305-520: The United States Court of Federal Claims have concurrent jurisdiction to issue a declaratory judgment of the organization's qualification if the organization has exhausted administrative remedies with the Internal Revenue Service. Prior to October 9, 1969, nonprofit organizations could declare themselves to be tax-exempt under Section 501(c)(3) without first obtaining Internal Revenue Service recognition by filing Form 1023 and receiving

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4410-739: The United States District Court for the Eastern District of North Carolina . The harassment and threats continued during litigation and the court issued an order prohibiting any person from interfering with others inside the courthouse. In January 1985, the court issued a consent order that prohibited the group's "Grand Dragon", Frazier Glenn Miller Jr. , and his followers from operating a paramilitary organization, holding parades in black neighborhoods, and from harassing, threatening or harming any black person or white persons who associated with black persons. Subsequently,

4515-484: The death penalty in the US. Dees asked civil rights leader Julian Bond to serve as president, a largely honorary position; he resigned in 1979 but remained on the board of directors until his death in 2015. In 1979, Dees and the SPLC began filing civil lawsuits against Ku Klux Klan chapters and similar organizations for monetary damages on behalf of their victims. The favorable verdicts from these suits served to bankrupt

4620-599: The unconstitutional mixing of church and state . The SPLC has provided information about hate groups to the Federal Bureau of Investigation (FBI) and other law enforcement agencies. Since the 2000s, the SPLC's classification and listings of hate groups (organizations that "attack or malign an entire class of people, typically for their immutable characteristics") and anti-government extremists are widely relied upon by academic and media sources. The SPLC's listings have also been criticized by those who argue that some of

4725-681: The "largest-ever civil award for damages in a hate crime case." In September 2000, the SPLC won a $ 6.3 million judgment against the Aryan Nations via an Idaho jury who awarded punitive and compensatory damages to a woman and her son who were attacked by Aryan Nations guards. The lawsuit stemmed from the July 1998 attack when security guards at the Aryan Nations compound near Hayden Lake in northern Idaho, shot at Victoria Keenan and her son. Bullets struck their car several times, causing

4830-630: The "release of tens of thousands of people in ICE custody" if ICE cannot provide protection for vulnerable inmates during the COVID-19 pandemic . The federal court injunction was filed as part of an existing class-action lawsuit regarding conditions in ICE facilities. In 2018, The SPLC filed suits related to the conditions of incarceration for adults and juveniles. In March 2019, the SPLC fired founder Morris Dees for undisclosed reasons and removed his profile from

4935-509: The 14-point list is a guideline; it is not intended to be all-encompassing, and other facts and circumstances may be relevant factors. Although there is no definitive definition of a church for Internal Revenue Code purposes, in 1986 the United States Tax Court said that "A church is a coherent group of individuals and families that join together to accomplish the religious purposes of mutually held beliefs. In other words,

5040-558: The 501(c)(3) designation. In 1980, the United States District Court for the District of Columbia recognized a 14-part test in determining whether a religious organization is considered a church for the purposes of the Internal Revenue Code: Having an established congregation served by an organized ministry is of central importance. Points 4, 6, 8, 11, 12, and 13 are also especially important. Nevertheless,

5145-405: The 501(c)(3) organization is not merely serving as an agent or conduit of a foreign charitable organization. The 501(c)(3) organization's management should review the grant application from the foreign organization, decide whether to award the grant based on the intended use of the funds, and require continuous oversight based on the use of funds. If the donor imposes a restriction or earmark that

5250-483: The Asian Law Caucus and Karen Korematsu, Fred Korematsu's daughter, co-founded the Korematsu Institute for Civil Rights and Education to commemorate the 25th anniversary of the reversal of Mr. Korematsu's conviction. The mission of the Korematsu Institute is to advance pan-ethnic civil rights and human rights through education, activism, and leadership development. Furthermore, it is "intended to cultivate

5355-807: The Asian Law Caucus and members of the Coalition for Safe San Francisco joined with SF Supervisor Jane Kim to the Safe SF Civil Rights Ordinance meant to end the five-year practice of placing SFPD intelligence officers under the control of the FBI in Joint Terrorism Task Force (JTTF) operations. The Voting Rights Program works with public policy and laws that continue to overlook or ignore the needs of many Asian and Pacific Islander communities. ALC's Voting Rights Program focuses on monitoring compliance with Section 203 of

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5460-556: The Asian Law Caucus is to promote, advance, and represent the legal and civil rights of Asian and Pacific Islander (API) communities. Recognizing that social, economic, political and racial inequalities continue to exist in the United States, the Asian Law Caucus is committed to the pursuit of equality and justice for all sectors of our society, with a specific focus directed toward addressing the needs of low-income, immigrant and underserved APIs. The Asian Law Caucus advocates on behalf of low income residents, workers, and small businesses in

5565-595: The Asian Pacific Islander community while building coalitions with other communities of color." The CJR focuses on the specific needs of limited English-speaking families and individuals caught up in the justice system while maintaining the mandates of the previous program, Juvenile Justice and Education Project, which sought to disrupt the school-to-prison pipeline by providing direct legal services, community education, and policy advocacy to assist limited English-speaking parents and youth in navigating

5670-475: The Center began its Klanwatch project to monitor the activities of the KKK. That project, later called Hatewatch , was later expanded to include seven other types of hate organizations. In 1986, the entire legal staff of the SPLC, excluding Dees, resigned as the organization shifted from traditional civil rights work toward fighting right-wing extremism. In 1989, the Center unveiled its Civil Rights Memorial , which

5775-653: The Center's financial resources". The SPLC's related 501(c)(4) organization, the SPLC Action Fund, formed two political action committees in 2022: New Southern Leaders federal PAC and the New Southern Majority federal Super PAC. The New Southern Leaders PAC spent more than $ 21,000 in 2023-24, most going to the SPLC Action Fund, which spent more than $ 1,000,000 in independent expenditures in the 2019-20 election cycle. [1] As of 2023, based on figures from Fiscal Year 2022, Charity Navigator rated

5880-548: The Court, if it were to squarely examine the political-activity prohibition of § 501(c)(3), would uphold it against a constitutional challenge. However, some have suggested that a successful challenge to the political activities prohibition of Section 501(c)(3) might be more plausible in light of Citizens United v. FEC . In contrast to the prohibition on political campaign interventions by all section 501(c)(3) organizations, public charities (but not private foundations) may conduct

5985-634: The Decatur confrontation of 1979. In 1981, the SPLC took Ku Klux Klan leader Louis Beam 's Klan-associated militia, the Texas Emergency Reserve (TER), to court to stop racial harassment and intimidation of Vietnamese shrimpers in and around Galveston Bay . The Klan's actions against approximately 100 Vietnamese shrimpers in the area included a cross burning , sniper fire aimed at them, and arsonists burning their boats. In May 1981, U.S. District Court judge Gabrielle McDonald issued

6090-422: The Internal Revenue Service. The same public inspection requirement applies to the organization's annual return, namely its Form 990 , Form 990-EZ, Form 990-PF, Form 990-T, and Form 1065, including any attachments, supporting documents, and follow-up correspondence with the Internal Revenue Service, with the exception of the names and addresses of donors on Schedule B. Annual returns must be publicly available for

6195-469: The KKK and other targeted organizations. According to a 1996 article in The New York Times , Dees and the SPLC "have been credited with devising innovative legal ways to cripple hate groups, including seizing their assets." Some civil libertarians said that SPLC's tactics chill free speech and set legal precedents that could be applied against activist groups which are not hate groups. In 1981,

6300-401: The Klan. According to Chalmers, "[b]eginning with the Decatur street confrontation, the SPLC's Klanwatch began suing various Klans in federal court for civil rights violations", and as a result, the Klan lost credibility and its resources were depleted. As a result of the SPLC, the FBI reopen their case against the Klan, and "nine Klansmen were eventually convicted of criminal charges" related to

6405-739: The Ku Klux Klan. In 2011, the SPLC was "involved in high-profile state fights", including the battle over the Georgia House Bill 87 (HB 87). The SPLC joined with the ACLU , the Asian Law Caucus , and the National Immigration Law Center in June 2011, to file a lawsuit challenging HB 87. which resulted in a permanent injunction in 2013 blocking multiple provisions of the law. In 2013, "Teaching Tolerance"

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6510-405: The SPLC four out of four stars, with an overall score of 99/100 for "Accountability & Finance". The missing point was due to SPLC failing to post a "Donor Privacy Policy" on its website. SPLC's 2022 revenue totaled $ 140,350,982, and its expenses amounted to $ 111,043,025. According to Charity Navigator's Historical Ratings, SPLC has earned four-star ratings since 2019. As of 2023, SPLC has earned

6615-507: The SPLC happened on my watch, so I take responsibility for them." In early February 2020, Margaret Huang , who was formerly the Chief Executive at Amnesty International USA , was named as president and CEO of the SPLC. Huang replaced Karen Baynes-Dunning, a former juvenile court judge, who had served as interim president and CEO since April 2019, after founder Morris Dees was fired in March 2019. The SPLC had appointed Tina Tchen ,

6720-555: The SPLC voted to unionize, with 142 in favor and 45 against. The SPLC had "long been dogged by accusations of internal discrimination against minority employees, particularly in the area of promotions." A new president and CEO, Margaret Huang, was named in early February 2020. More recently, the SPLC and the ACLU have been involved in "battles over the treatment of inmates in the state's prisons", including an emergency request in April 2020 for

6825-421: The SPLC website. In a statement regarding the firing, the SPLC announced it would be bringing in an "outside organization to conduct a comprehensive assessment of our internal climate and workplace practices." Following the dismissal, a letter signed by two dozen SPLC employees was sent to management, expressing concern that "allegations of mistreatment, sexual harassment, gender discrimination, and racism threaten

6930-784: The SPLC's case against the Imperial Klans of America (IKA), the nation's second-largest Klan organization, went to trial in Meade County, Kentucky . The SPLC had filed suit for damages in July 2007 on behalf of Jordan Gruver and his mother against the IKA in Kentucky. In July 2006, five Klan members went to the Meade County Fairgrounds in Brandenburg, Kentucky , "to hand out business cards and flyers advertising

7035-531: The SPLC's listings are overbroad, politically motivated, or unwarranted. The organization has also been accused of an overindulgent use of funds, leading some employees to call its headquarters "Poverty Palace". The Southern Poverty Law Center was founded by civil rights lawyers Morris Dees and Joseph J. Levin Jr. in August 1971 as a law firm originally focused on issues such as fighting poverty, racial discrimination and

7140-563: The Supremacy Clause of the U.S. Constitution; subjects Alabamians—including countless U.S. citizens and lawful permanent residents—to unlawful search and seizure, in violation of the Fourth Amendment; unlawfully deters immigrant families from enrolling their children in public schools; unconstitutionally bars many lawfully present immigrants from attending public colleges or universities in Alabama; and drastically restricts

7245-523: The TER to close its military training camp. In 1982, armed members of the Carolina Knights of the Ku Klux Klan terrorized Bobby Person, a black prison guard, and members of his family. They harassed and threatened others, including a white woman who had befriended blacks. In 1984, Person became the lead plaintiff in Person v. Carolina Knights of the Ku Klux Klan , a lawsuit brought by the SPLC in

7350-536: The U.S.-Mexico border region near his Hebbronville ranch, settled with an $ 100,000 out-of-court settlement. According to the New York Times , since neither Nethercott or Foote defended themselves, the "judge issued default judgments of $ 850,000 against Mr. Nethercott and $ 500,000 against Mr. Foote. Neither men had "substantial assets" so Nethercott's 70-acre (280,000 m) ranch—Camp Thunderbird—which had also served as Ranch Rescue's headquarters—was seized to pay

7455-483: The U.S.-Mexico border. In April 2005, SPLC obtained judgments totaling $ 1 million against Casey James Nethercott, who was then Ranch Rescue 's leader and the owner of an Arizona ranch, Camp Thunderbird, Joe Sutton, who owned the Hebbronville ranch on which two illegal immigrants has been caught trespassing on March 18, 2003, and Jack Foote, the founder of Ranch Rescue. Sutton, who had recruited Ranch Rescue to patrol

7560-470: The United States to attend college. In October 1990, the SPLC won a civil case on behalf of Seraw's family against WAR's operator Tom Metzger and his son, John, for a total of $ 12.5 million. The Metzgers declared bankruptcy, and WAR went out of business. The cost of work for the trial was absorbed by the Anti-Defamation League (ADL) as well as the SPLC. As of August 2007, Metzger still makes payments to Seraw's family. In May 1991, Harold Mansfield,

7665-527: The areas of housing and community development. ALC focuses primarily on gateway communities for new immigrants, such as San Francisco Chinatown, where large numbers of tenants and seniors are in danger of displacement due to gentrification and other economic pressures. In July 2011, the Asian Law Caucus along with the American Civil Liberties Union , National Immigration Law Center , and Hispanic Interest Coalition of Alabama filed

7770-538: The car to crash. An Aryan Nations member held the Keenans at gunpoint. As a result of the judgment, Richard Butler turned over the 20-acre (81,000 m) compound to the Keenans, who sold the property to a philanthropist. He donated the land to North Idaho College , which designated the area as a "peace park". In 2002, the SPLC and the American Civil Liberties Union filed suit ( Glassroth v. Moore ) against Alabama Supreme Court Chief Justice Roy Moore for placing

7875-405: The contribution must be used for foreign activities, then the contribution is deemed to be for the foreign organization rather than the 501(c)(3) organization, and the contribution is not tax-deductible. The purpose of the grant to the foreign organization cannot include endorsing or opposing political candidates for elected office in any country. If a 501(c)(3) organization sets up and controls

7980-576: The country and keeps families together. The Immigrants' Rights Program provides direct legal services to those in greatest need in the Asian Pacific Islander community, extending from basic family immigration petitions to naturalization assistance for disabled seniors to the defense of detained immigrants facing deportation. ALC serves hundreds of clients each year, providing services in a wide variety of languages through partnerships with community organizations from San Francisco to Sacramento on local and policy levels. The Fred. T. Korematsu Institute (KI)

8085-584: The court dismissed the plaintiffs' claim for damages. Within a year, the court found Miller and his followers, now calling themselves the White Patriot Party , in criminal contempt for violating the consent order. Miller was sentenced to six months in prison followed by a three-year probationary period, during which he was banned from associating with members of any racist group such as the White Patriot Party. Miller refused to obey

8190-779: The crimes of individual members to help produce a $ 7 million judgment for the victim's mother. The verdict forced United Klans of America into bankruptcy . Its national headquarters was sold for approximately $ 52,000 to help satisfy the judgment. In 1987, five members of a Klan offshoot, the White Patriot Party , were indicted for stealing military weaponry and plotting to kill Dees. The SPLC has since successfully used this precedent to force numerous Ku Klux Klan and other hate groups into bankruptcy. On November 13, 1988, in Portland, Oregon , three white supremacist members of East Side White Pride and White Aryan Resistance (WAR) fatally assaulted Mulugeta Seraw , an Ethiopian man who came to

8295-783: The foreign organization, then donors' contributions to the 501(c)(3) organization are not tax-deductible to the donors. The main differences between 501(c)(3) and 501(c)(4) organizations lie in their purposes and the tax-exempt benefits they receive. Here is a brief explanation of the differences: Asian Law Caucus Founded in 1972, the Asian Law Caucus ( ALC ) is the United States' first legal aid and civil rights organization serving low-income Asian-Pacific American communities. The ALC focuses housing rights, immigration and immigrant rights, labor and employment issues, student advocacy (ASPIRE), civil rights and hate violence, national security and criminal reform. Since

8400-503: The fraudulent scheme and won an $ 85,000 judgment against him in 1995. The amount was upheld on appeal and the money was collected prior to Pierce's death in 2002. The SPLC won a $ 37.8 million verdict on behalf of Macedonia Baptist Church , a 100-year-old black church in Manning, South Carolina , against two Ku Klux Klan chapters and five Klansmen (Christian Knights of the Ku Klux Klan and Invisible Empire, Inc.) in July 1998. The money

8505-909: The group, and Jarred Hensley, who participated in the attack. Together with the ACLU National Prison Project , the SPLC filed a class-action suit in November 2010 against the owner/operators of the private Walnut Grove Youth Correctional Facility in Leake County, Mississippi , and the Mississippi Department of Corrections (MDC). They charged that conditions, including under-staffing and neglect of medical care, produced numerous and repeated abuses of youthful prisoners, high rates of violence and injury, and that one prisoner suffered brain damage because of inmate-on-inmate attacks. A federal civil rights investigation

8610-555: The judgment and surrendered to the two illegal immigrants from El Salvador , Edwin Alfredo Mancía Gonzáles and Fátima del Socorro Leiva Medina. SPLC staff worked also with Texas prosecutors to obtain a conviction against Nethercott for possession of a gun, which was illegal for a felon. Nethercott had served time in California for assault previously. As a result, he was sentenced to serve a five-year sentence in

8715-496: The juvenile justice system. Through the National Security and Civil Rights Program (NSCR), the Asian Law Caucus is "committed to protecting the civil rights of individuals and communities unjustly impacted by overbroad national security policies." The NSCR Program utilizes a broad range of strategies including direct legal service, litigation, policy advocacy, community organizing, and education in an effort to impact

8820-544: The larger social and institutional dynamics that prevent the realization of equal rights. Constitutional infringement along the U.S. border has been an issue for civil rights organizations since 2006. In 2009, ALC and the Asian American Legal Defense and Education Fund asked the federal government to reveal how Customs and Border Protection agents single out individuals at the border based solely on their national origin. The two organizations issued

8925-484: The majority of Asians and Pacific Islanders (APIs) in America are immigrants and refugees, the Caucus seeks to create informed and educated communities that are then empowered to assert their rights and to participate actively in American society. "[The ALC's] broad strategy [...] integrates the provision of legal services, educational programs, community organizing initiatives, and advocacy." Located in San Francisco, ALC

9030-548: The moral authority of this organization and our integrity along with it." One former employee wrote that the "unchecked power of lavishly compensated white men at the top" of the SPLC contributed to a culture which made black and female employees the targets of harassment. A week later, President Richard Cohen and legal director Rhonda Brownstein announced their resignations amid the internal upheaval. The associate legal director Meredith Horton quit, alleging concerns regarding workplace culture. Cohen said, "Whatever problems exist at

9135-523: The names and addresses of certain large donors to the Internal Revenue Service on their annual returns, but this information is not required to be made available to the public, unless the organization is an independent foundation. Churches are generally exempt from this reporting requirement. Every 501(c)(2) organization must make available for public inspection its application for tax-exemption, including its Form 1023 or Form 1023-EZ and any attachments, supporting documents, and follow-up correspondence with

9240-515: The organization in favor of or in opposition to any candidate for public office clearly violate the prohibition against political campaign activity. Violating this prohibition may result in denial or revocation of tax-exempt status and the imposition of certain excise taxes. Certain activities or expenditures may not be prohibited depending on the facts and circumstances. For example, certain voter education activities (including presenting public forums and publishing voter education guides) conducted in

9345-410: The payee or the payee's children. The payments are not tax-deductible charitable contributions even if a significant portion of a church school's curriculum is religious education. For a payment to be a tax-deductible charitable contribution, it must be a voluntary transfer of money or other property with no expectation of procuring financial benefit equal to the transfer amount. Before donating to

9450-472: The provision of athletic facilities or equipment), or for the prevention of cruelty to children or animals. An individual may not take a tax deduction on gifts made to a 501(c)(3) organization that is organized and operated exclusively for the testing for public safety. In the case of tuition fees paid to a private 501(c)(3) school or a church school, the payments are not tax-deductible charitable contributions because they are payments for services rendered to

9555-423: The right to enter into contracts. The suit further argued that HB 56 is an anti-immigrant legislation predominantly focused on outlawing any and all dealings with undocumented immigrants , including the most basic rights to personal business like housing and utilities contracts. In the area of immigration , the Asian Law Caucus dedicates itself to the creation of a realistic path to legalization that strengthens

9660-582: The terms of his probation. He made underground "declarations of war" against Jews and the federal government before being arrested again. Found guilty of weapons violations, he went to federal prison for three years. In 1987, Dees and Michael Figures won a case against the United Klans of America for the lynching of Michael Donald , a black teenager in Mobile, Alabama . The SPLC used an unprecedented legal strategy of holding an organization responsible for

9765-501: The wholesale imprisonment of Japanese American citizens on the basis of "military necessity." The Asian Law Caucus was a key member of the legal team that re-opened the case in 1983-1984 and convinced a federal court to overturn his conviction. Mr. Korematsu continued to fight for Japanese American redress during the last decades of his life. After 9/11, he also championed the protection of civil rights for Muslim and Arab Americans. He remained an activist until his death in 2005. In 2009,

9870-405: The yearly gross receipts for the organization are expected to average $ 10,000 or more. If yearly gross receipts are expected to average less than $ 10,000, the filing fee is reduced to $ 400. There are some classes of organizations that automatically are treated as tax exempt under 501(c)(3), without the need to file Form 1023: The IRS released a software tool called Cyber Assistant in 2013, which

9975-508: Was Sims v. Amos (consolidated with Nixon v. Brewer ) in which the U.S. District Court for the Middle of Alabama ordered the state legislature to reapportion its election system. The result of the decision, which the U.S. Supreme Court affirmed, was that fifteen black legislators were elected in 1974. In 1979, the Klan began a summer of attacks against civil rights groups, beginning in Alabama. In Decatur, Alabama , Klan members clashed with

10080-431: Was "convinced that the day [would] come when non-profit groups [would] no longer be able to rely on support through mail because of posting and printing costs". The Los Angeles Times reported that by 2017, the SPLC's financial resources "nearly totaled half a billion dollars in assets". For 2018, its endowment was approximately $ 471 million per its annual report and SPLC spent 49% of its revenue on programs. According to

10185-468: Was awarded stemming from arson convictions; these Klan units burned down the historic black church in 1995. Morris Dees told the press, "If we put the Christian Knights out of business, what's that worth? We don't look at what we can collect. It's what the jury thinks this egregious conduct is worth that matters, along with the message it sends." According to The Washington Post the amount is

10290-441: Was cited as "of the most widely read periodicals dedicated to diversity and social justice in education". In 2016, the SPLC's "ranks swelled" and its "endowment surged" after US President Donald Trump was elected, resulting in the hiring of 200 new employees. In March 2019, founder Morris Dees was fired. In April, Karen Baynes-Dunning was named as interim president and CEO. After a "tumultuous year", in mid-December 2019, staff at

10395-518: Was designed by Maya Lin . In 1995, the Montgomery Advertiser won a Pulitzer Prize recognition for work that probed management self-interest, questionable practices, and employee racial discrimination allegations in the SPLC. The Center's "Teaching Tolerance" project was initiated in 1991. In 2008, the SPLC and Dees were featured on National Geographic ' s Inside American Terror explaining their litigation strategy against

10500-669: Was eventually removed from the court and the Supreme Court justices had the monument removed from the building. In 2003, the SPLC, the Mexican American Legal Defense and Educational Fund , and local attorneys filed a civil suit, Leiva v. Ranch Rescue , in Jim Hogg County, Texas , against Ranch Rescue, a vigilante paramilitary group and several of its associates, seeking damages for assault and illegal detention of two illegal immigrants caught near

10605-711: Was founded by Morris Dees , Joseph J. Levin Jr., and Julian Bond in 1971 as a civil rights law firm in Montgomery. In 1980, the SPLC began a litigation strategy of filing civil suits for monetary damages on behalf of the victims of violence from the Ku Klux Klan . The SPLC also became involved in other civil rights causes, including cases to challenge what it sees as institutional racial segregation and discrimination, inhumane and unconstitutional conditions in prisons and detention centers, discrimination based on sexual orientation , mistreatment of illegal immigrants , and

10710-524: Was founded in the name of the late Fred Korematsu , an American civil rights activist. In 1942, Mr. Korematsu was just 23 years old when he refused to report to the government's WWII incarceration camps for Japanese Americans . He was arrested and quickly convicted of defying the government's order. Not willing to accept the conviction, Mr. Korematsu took his case to the Supreme Court . The nation's highest court denied his freedom, instead validating

10815-464: Was settled in 1990 and "required Klansmen to pay damages, perform community service, and refrain from white supremacist activity." Chalmers wrote in Backfire , that the Klan had been in serious decline since the end of the 1970s. He described the "Klan summer of 1979", as a "catastrophe" for the Klan, as the SPLC's newly established Klanwatch, which became a "powerful weapon" that "tracked and litigated"

10920-408: Was succeeded by Form 1023-EZ in 2014. There is an alternative way for an organization to obtain status if an organization has applied for a determination and either there is an actual controversy regarding a determination or the Internal Revenue Service has failed to make a determination. In these cases, the United States Tax Court , the United States District Court for the District of Columbia , and

11025-733: Was undertaken by the United States Department of Justice . In settling the suit, Mississippi ended its contract with GEO Group in 2012. Additionally, under the court decree, the MDC moved the youthful offenders to state-run units. In 2012, Mississippi opened a new youthful offender unit at the Central Mississippi Correctional Facility in Rankin County. The state also agreed to not subject youthful offenders to solitary confinement and

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